March 20, 2019

Ohio’s 10th District Court of Appeals affirmed the Board of Tax Appeals’ decision upholding commercial activity tax (CAT) assessments issued to a Georgia business with no activities in Ohio and minimal (if any) direction towards the state’s market. The Court held that application of the Ohio CAT’s market-based situsing principals to the taxpayer’s, Greenscapes Home… Read More

February 26, 2019

Tax Talk | Top Takeaways from the 2019 Ohio Tax Conference Watch this episode of Tax Talk where Steven A. Dimengo and Richard B. Fry wrap up this year’s tax conference by giving you their key takeaways and highlights from the event. At the top of the highlights was meeting the New Ohio Tax Commissioner… Read More

January 22, 2019

Click here to view the Sales & Use Tax Subcommittee Report that Steve and Rich presented to the Ohio State Bar Association’s Taxation Law Committee on January 15, 2019. The Report highlights recent cases interpreting the scope of the resale exemption, employment services, and building maintenance and janitorial services. In particular, the recent case concluding… Read More

January 18, 2019

The Ohio Supreme Court has held that services provided by a staffing agency (Seaton Corp) to a manufacturer were not taxable when the staffing agency provides on-site management. The controversy centered on whether Seaton Corp was providing “employment services” under 5739.01(B)(3)(k)—specifically whether the personnel were performing work under the “supervision or control” of the manufacturer…. Read More

January 8, 2019

Businesses commonly use what is referred to as a “dry lease” to obtain use of a corporate aircraft for several reasons. One benefit of these arrangements is the lessor’s ability to claim the resale exemption on the aircraft’s purchase, with tax only being owed on lease payments received for use in a particular state. However,… Read More